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H.R.3224 - To amend the Internal Revenue Code of 1986 to extend the new markets tax credit through 2016, and for other purposes.

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  • Official: To amend the Internal Revenue Code of 1986 to extend the new markets tax credit through 2016, and for other purposes. as introduced.

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Introduced
 
House
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Senate
Passes
 
President
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10/14/11
 
 
 
 
 
 
 

Official Summary

Amends the Internal Revenue Code to: (1) extend the new markets tax credit through 2016, (2) provide for an inflation adjustment to the limitation amount for such credit after 2012, and (3) allow an offset against the alternative minimum tax (AMT) for such credit (determined with respect to

Official Summary

Amends the Internal Revenue Code to:
(1) extend the new markets tax credit through 2016,
(2) provide for an inflation adjustment to the limitation amount for such credit after 2012, and
(3) allow an offset against the alternative minimum tax (AMT) for such credit (determined with respect to qualified equity investments made before January 1, 2017).

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